The essential handbook of internal auditing phần 8 docx

... effective internal auditing departments are interwoven into the fabric of their organizations. The work of these departments is integral to the efforts of management. The effectiveness of internal auditing ... be performed 2 28 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING The prescribed system This perceived version of the system is laid down in proce...

Ngày tải lên: 09/08/2014, 16:21

... standards for the practice of internal auditing. • Promoting the professional certification of internal auditors worldwide. • Fostering the development of the profession around the globe. • Representing ... 189 2040 1 38 2050 32, 1 38 2060 39, 1 38, 157 2100—Nature of Work 78, 88 , 1 38 139, 155, 2 18 2110 1 38 2110.A1 1 38 2110.A2 1 38, 156 2110.C1 1 38 2110.C2...

Ngày tải lên: 09/08/2014, 16:21

... noted that the smaller the range of values the smaller the SD while the greater the range (i.e. variation from the mean) the larger the SD. 254 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING paper ... level of materiality of the item reviewed Thetimeavailableforthetests Theassessmentofinternalcontrol Testing Techniques There are many ways that one can gather...

Ngày tải lên: 09/08/2014, 16:21

... chapter of The Essential Handbook takes the reader through the structure of the book and highlights the pivotal role of the IIA standards. We have also provided a brief snapshot of the development of ... determined by the needs of the organization and the experiences of senior auditors, and most audit shops arrive at a workable compromise. One feature of...

Ngày tải lên: 09/08/2014, 16:21

... those responsibilities. D.3.5 The chairman of the audit committee should be present at the AGM to answer questions, through the chairman of the board. 2 .8 Internal Audit The Essential Handbook of Internal Auditing ... Minister and the Chair of the PAC (and approved by the House of Commons) and is an of cer of the House of Commons. The Public Ac...

Ngày tải lên: 09/08/2014, 16:21

... (8) . 78 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING We now have to touch on the way internal audit fits into the risk equation. As a start the IIA Implementation Standard 1220.A3 states that internal ... requirements. Embed The final part of the model falls out of all the other components and consists of the bottom line concept of embedding risk manageme...

Ngày tải lên: 09/08/2014, 16:21

... at the boundaries to ensure that only the right people get in the organization, they only do the right things and they 94 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING in the future direction of ... stake 106 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING 2. Insert the missing words: The internal auditor has to be concerned about the state of control...

Ngày tải lên: 09/08/2014, 16:21

... recommendations. 114 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING The Audit Charter—an Example Each individual charter will vary depending on the needs of the organization, views of the CIA and type of services offered. ... filling internal auditing positions the IA staff should collectively possess the knowledge and skills essential to the practice of t...

Ngày tải lên: 09/08/2014, 16:21

... report the matter to the board for resolution. The IIA Code of Ethics The purpose of the Institute’s Code of Ethics is to promote an ethical culture in the profession of internal auditing. A code of ... 162 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING 98 2 makes it clear that: The IIA recommends using the synergy created by the interaction of the a...

Ngày tải lên: 09/08/2014, 16:21

... enhancements 8, 027 Seminars, etc. 8, 0 28 Professional training 8, 029 IT training 8, 030 Non-audit training 8, 031 Other training 8, 032 Delivery of training 8, 033 Staffing issues 8, 034 Recruitment of auditors ... management development and others. 188 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING AUDIT OBJECTIVE CIA’s views Professional standards Organizational mis...

Ngày tải lên: 09/08/2014, 16:21